[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR177.9]



[Page 340-341]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

PART 177_ADMINISTRATIVE RULINGS--Table of Contents

 

                   Subpart A_General Ruling Procedure

 

Sec.  177.9  Effect of ruling letters.



    (a) Effect of ruling letters generally. A ruling letter issued by 

the Customs Service under the provisions of this part represents the 

official position of the Customs Service with respect to the particular 

transaction or issue described therein and is binding on all Customs 

Service personnel in accordance with the provisions of this section 

until modified or revoked. In the absence of a change of practice or 

other modification or revocation which affects the principle of the 

ruling set forth in the ruling letter, that principle may be cited as 

authority in the disposition of transactions involving the same 

circumstances. Generally, a ruling letter is effective on the date it is 

issued and may be applied to all entries which are unliquidated, or 

other transactions with respect to which the Customs Service has not 

taken final action on that date. See, however, Sec.  177.10(e) (changes 

of practice published in the Federal Register) and Sec.  177.12 (rulings 

which modify or revoke previous rulings, decisions, or treatments).

    (b) Application of rulings to transactions--(1) Generally. Each 

ruling letter is issued on the assumption that all of the information 

furnished in connection with the ruling request and incorporated in the 

ruling letter, either directly, by reference, or by implication, is 

accurate and complete in every material respect. The application of a 

ruling letter by a Customs Service field office to the transaction to 

which it is purported to relate is subject to the verification of the 

facts incorporated in the ruling letter, a comparison of the transaction 

described therein to the actual transaction, and the satisfaction of any 

conditions on which the



[[Page 341]]



ruling was based. If, in the opinion of any Customs Service field office 

by whom the transaction is under consideration or review, the ruling 

letter should be modified or revoked, the findings and recommendations 

of that office will be forwarded to the Headquarters Office for 

consideration, as provided in Sec.  177.11(b)(1)(i), prior to any final 

disposition with respect to the transaction by that office. Otherwise, 

if the transaction described in the ruling letter and the actual 

transaction are the same, and any and all conditions set forth in the 

ruling letter have been satisfied, the ruling will be applied to the 

transaction.

    (2) Tariff classification rulings. Each ruling letter setting forth 

the proper classification of an article under the provisions of the 

Harmonized Tariff Schedule of the United States will be applied only 

with respect to transactions involving articles identical to the sample 

submitted with the ruling request or to articles whose description is 

identical to the description set forth in the ruling letter.

    (3) Valuation rulings. Each ruling letter setting forth the proper 

valuation of an article under the provisions of section 402 of the 

Tariff Act of 1930, as amended (19 U.S.C. 1401a), will be applied only 

with respect to transactions involving the same merchandise and like 

facts.

    (4) Carrier rulings. Each ruling letter setting forth the 

applicability of the navigation laws to a vessel will be applied only 

with respect to transactions involving operations identical to those set 

forth in the ruling letter. Each ruling letter setting forth a 

determination as to whether or not the primary object of a contemplated 

voyage is coastwise transportation in violation of 46 U.S.C. 289 will be 

binding on the United States Customs Service with respect to any 

transaction identical to the facts and circumstances described in the 

ruling request and undertaken in reliance on the ruling letter.

    (c) Reliance on ruling letters by others. Except when public notice 

and comment procedures apply under Sec.  177.12, a ruling letter is 

subject to modification or revocation by Customs without notice to any 

person other than the person to whom the ruling letter was addressed. 

Accordingly, no other person should rely on the ruling letter or assume 

that the principles of that ruling will be applied in connection with 

any transaction other than the one described in the letter. However, any 

person eligible to request a ruling under Sec.  177.1(c) may request 

information as to whether a previously-issued ruling letter has been 

modified or revoked by writing the Commissioner of Customs, Attention: 

Office of Regulations and Rulings, Washington, DC 20229, and either 

enclosing a copy of the ruling letter or furnishing other information 

sufficient to permit the ruling letter in question to be identified.

    (d)-(e) [Reserved]



[T.D. 75-186, 40 FR 31929, July 30, 1975, as amended by T.D. 80-285, 45 

FR 80105, Dec. 3, 1980; T.D. 84-149, 49 FR 28699, July 16, 1984; T.D. 

87-89, 52 FR 24446, July 1, 1987; T.D. 89-1, 53 FR 51271, Dec. 21, 1988; 

T.D. 89-74, 54 FR 31516, July 31, 1989; T.D. 02-49, 67 FR 53496, Aug. 

16, 2002]